Jurisdiction u/s 263. Writ at Notice stage.

[rajul5234]

Gujarat high court. SCA 3434 / 2015. JMC Projects (I) Ltd.
Held, Revision is not meant for better writing of an issue considered in assessment order upon which tax is aleady realised. Better footing and better application of legal principles by CIT does not accord jurisdiction u/s 263.
Notice quashed at the threshhold.

R. K. Patel